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1、Comprehensive Exercise (2014) 綜合練習2014 翻譯、難詞助記及錯誤修正 by鐘方源 注意：五顆星的題目是莫玲老師劃的該類題型的重點！ 應該不會考的題目以及選擇題不需要選的選項我就不浪費時間翻譯了，因為老師說是出資料原題，只要記住哪個是正確的選項就行，沒必要去看錯誤選項了。 不過即使如此我還是沒有在這份文檔刪去應該不會考的題目以及錯誤的選項，以便大家閱讀，也以防萬一。 原文檔有錯誤的一些地方我也修正了，之前有不少單詞拼寫錯誤的。 題型： 填空題201分=20分 不定項選擇題152分=30分 判斷題101分=10分 名詞解釋

2、34分=12分 簡答題18分=8分 分錄題210分=20分 A. Complete the following sentences A.完成下面的句子 1.We view accounting as consisting of three broad areas: (measurement)、( disclosure) and (auditing). (Measurement) is the process of identifying, categorizing, and quantifying economic activities or transaction

3、s. (Disclosure) focuses on issues such as what is to be reported, when ,by what means, and to whom. 我們把會計領(lǐng)域分為三大類：計量、披露和審計。計量是對經(jīng)濟行為或交易識別、分類和量化的過程。披露關(guān)注諸如什么要被報告，什么時候報告，由什么方式報告，以及向誰報告的問題。 單詞助記： measurement：measure，測量的意思，-ment名詞后綴。 disclosure：dis-前綴，意思是否定；close，關(guān)閉的意思；-ure名詞后綴。合起來，沒有關(guān)閉，而是開門，就是泄漏、揭

4、示、披露的意思。 auditing：aud-，詞根聽，（熟悉詞audio，聲音），it是后綴，審計就是一種廣義的“聽”，profit利潤，deficit虧損，都是用這個后綴，-ing是名詞后綴。 2. Double-entry originates in the (Italy ) city states. 復式記帳法起源于意大利城邦。 3. Hofstede’s four cultural dimensions are: (individualism vs. collectivism) , (high power distance vs.low power d

5、istance),(high uncertainty avoidance vs low uncertainty avoidance ) and (masculinity vs. femininity). 霍夫斯泰德的四個文化維度是：個人主義和集體主義，高權(quán)力距離與低權(quán)力距離，高不確定性規(guī)避與低不確定性規(guī)避，男性度與女性度。 單詞助記： masculinity：mascul-演變自muscle肌肉，其中u變成a元音降級，le變成ul以利于接后綴，而ine模范feminine女子氣的，而形成形容詞masculine，去e加ity變名詞，得到masculinity，男子氣概，男性度。

6、 4. The four culture dimensions that affect a nation’s financial reporting practices by Gray refer to ( professionalism vs. statutory control),(uniformity vs. flexibility), (conservatism vs. optimism ) and (secrecy vs. transparency). Gray提出的四個文化維度，通過（專業(yè)與法定的控制），（均勻性與靈活性），（保守主義與樂觀主義）和（保密性和透明度）

7、影響著一個國家的財務報告的實行。 單詞助記： statutory：statute是法令的意思，如果法令不認識的話，可以用國家這個單詞state來記憶，而-ory是后綴，我們可以用歷史history來記住這個后綴。這個單詞的意思是法定的。 uniformity：uniform是制服的意思，如果這個單詞不會，那就用uni-是前綴一的意思，form是形狀、形式的意思，uniform本身就是指統(tǒng)一形狀、統(tǒng)一形式的東西，ity是名詞后綴。穿制服的都是一樣的，所以這個單詞的意思是一樣、同樣、一致。 5. In the countries that the sources of fina

8、nce mainly rely on the (Capital market or equity market),such as US and UK. Disclosure are extensive to meet the requirements of widespread public ownership. 國家的財政來源主要依靠（資本市場或股票市場），如美國和英國。披露被普遍應用于適應廣泛的公眾所有權(quán)的要求。 6.In the countries that the sources of finance mainly rely on the (banks or credi

9、t system ),such as Japan and Switzerland. In order to protect the creditor, extensive public disclosure are not considered necessary. 在一些國家，財政來源主要依賴于（銀行或信用體系），如日本和瑞士。為了保護債權(quán)人，全面公開披露并不被認為是必要的。 7.The legal system of Western world can be considered two different types, one is (code law or civil la

10、w) and the other is (common law or case law). 西方世界的法律制度可以被視為兩種不同的類型，一種是（成文法或民法），另一種是（普通法或判例法）。 8. In (code law or civil law) countries, laws are an all-embracing. Accounting standards and procedures are incorporated into national laws. 在（成文法或民法）的國家，法律是包含一切的。會計準則和會計程序被納入國家法律。 9.Accoun

11、ting standard setting normally involves a combination of (private) and (public) sector groups. The (private) sector includes the accounting profession and other groups affected by the financial reporting process. The (public )sector includes such agencies as tax authorities, ministries responsible

12、for commercial law, and securities commissions. 會計準則的制定通常涉及（私人）部門和（公共）部門的組合。（私人）部門包括會計行業(yè)和其他團體對財務報告過程的影響。（公共）部門包括稅務機關(guān)，商業(yè)法律部門，證券委員會等機構(gòu) 10.One key distinction in financial reporting is whether accounting is oriented toward (a fair presentation) of financial position and results of operations or

13、 toward (compliance with legal )requirements and tax laws. 財務報告中的一個關(guān)鍵區(qū)別是，會計是否以財務狀況的（公允反映）以及經(jīng)營結(jié)果為導向，或是否以（符合法律）的要求和遵守稅法為導向。 11.Accounting in the United States is regulated by a private sector body (the Financial Accounting Standards board, or FASB), but a governmental agency (the Securities

14、and Exchange Commission, or SEC)underpins the authority of its standards. SEC have right to supervise and revise to the standard finally . 在美國，會計是被私人部門團體（財務會計準則委員會，或FASB）所監(jiān)管的，但是政府機構(gòu)（美國證券交易委員會，或SEC）加強了這些準則的權(quán)威。美國證券交易委員會有權(quán)監(jiān)督和修正準則。 12.The accounting “（the true and fair）” view appear in United K

15、ingdom（ companies law ）(1948) first. 會計的“（真實性和公允性）”的說法第一次出現(xiàn)是在英國的《公司法》（1948）。 13.In France, large companies must also prepare documents relating to ( the prevention of business bankruptcies) and (a social report). 在法國，大型公司也必須準備（企業(yè)破產(chǎn)的預防）和（社會報告）的相關(guān)文件。 14.The following three exchange ra

16、tes can be used to translate foreign currency balances to domestic currency. they are （current rate.），（historical rate ）and （average rate） 以下三種匯率可以用來解釋外國貨幣與國內(nèi)貨幣的收支平衡。他們是（現(xiàn)行稅率），（歷史匯率）和（平均匯率）。 15. In France ,Business expenses are deductible for tax purpose only if they are (fully booked) and ref

17、lected in annual financial statements. 在法國，營業(yè)費用只有在以稅收為目的，被充分登記并且反映在年度財務報表時，才是可扣除的。 16. In France, CNCC is a professional society composed of certified public auditors. Administered by ( Ministry of Justice). 在法國，法國商業(yè)中心理事會是一個專業(yè)的協(xié)會。這個協(xié)會通過（司法部）進行公共審計認證管理。 17. A feature of French accoun

18、ting is the dichotomy between (individual company) financial statements and those for the （consolidated）group. 法國會計的一個特點是個別公司的財務報表與合并集團的財務報表之間的分歧。 單詞助記： consolidated：con，共同；solid，固體的，ate動詞后綴，后面再加ed變形容詞，就是團結(jié)，鞏固的意思。 18.Conservative（ balance sheet ）valuations are central to (creditor prote

19、ction). This creates a tendency to undervalue(低估) assets and overvalue liabilities 保守的資產(chǎn)負債表估值是債權(quán)人保護的核心。這將引起一種低估資產(chǎn)和高估負債的傾向。 19. （Certified public accountants ）in Germany are called WPs. Or (enterprise examiners ). （注冊會計師）在德國被稱為WPS或（企業(yè)審查師）。 20. In German, the second-tier（二級） body of audi

20、tors is named( Book Examiners), who are only allowed to audit small and medium-sized companies 在德國，二級機構(gòu)的審計員被稱為（賬簿審查師），他們只被允許審計中小企業(yè)。 21. There are two classification auditors in Japan. One engaged in (statutory audit), the other engaged in (independent ) audit. 在日本有兩類審計。一個從事（法定審計），另一種從事（獨立）審計

21、。 22. One of the accounting paradoxes(悖論） in ( Netherlands) is that it is a code law country but it’s accounting is oriented toward fair presentation. （荷蘭）會計的一個悖論是，它是一個大陸法系國家，但是會計卻以公允反映為導向。 23.The Dutch flexibility toward accounting measurements may be most evident in permitting the use o

22、f ( current value )for tangible assets such as inventory and depreciable assets. 在荷蘭，會計計量的靈活性也許是最明顯的，由于在對有形資產(chǎn)諸如存貨及固定資產(chǎn)折舊被允許使用（當前價值）。 24.The majority countries in the world use the direct quote . except (U.K. or British) and ( U.S. or America ). 世界上大多數(shù)國家采用直接標價。除了（U.K.或英國）和（U.S.或美國）。 25

23、.There are two accounting treatments for foreign currency transaction ,one is ( single-transaction ) perspective and the other is( two-transaction ) perspective. 對于外幣交易有兩種的會計處理方法，一種是(單一交易觀)，另一種是(兩筆交易觀)。 26. In a (direct quote ), the exchange rate specifies the number of domestic currency u

24、nits needed to acquire a unit of foreign currency. 在直接標價法下，匯率指定國內(nèi)貨幣單位獲得一個單位的外國貨幣的所需要數(shù)量。 27.Under a ( deferral ) method ,translation gains and losses are listed on the balance sheet. It is regarded as a single item “Translation adjustment”, list at the part of “owner’s equity”. 在(遞延法)下

25、，交易的收益和損失是在資產(chǎn)負債表中列示。這被視為一個單一項目的“折算調(diào)整”，列示在“所有者權(quán)益”的內(nèi)容之中。 28.Under (No deferral ) method translation gains and losses are listed on the income statement. It is regarded as ”“Translation gains or losses”, list after “management expenses”. 在(非延遲法)下，交易的利得和損失在損益表上列示。它被視為“折算損益”，在“管理費用”后列示。 29.T

26、here are four methods can be used in foreign currency translation. They are(current rate ) method, (current-noncurrent) method,( monetary-nonmonetary) method and (temporal )method. 有四種方法可以被用于外幣折算。它們是(現(xiàn)行匯率法)，(流動非流動性法)，(貨幣性與非貨幣性項目法)和(時態(tài)法)。 30. Use ( current )rate to translate statement items

27、 should not give rise to translation gains or losses, so it can preserves the original cost equivalent of a foreign currency item in the reporting currency. 使用(現(xiàn)行稅率)將報表項目不應產(chǎn)生的損益進行折算，從而在貨幣報表的外幣項目中保留等量的原始成本。 31. Exchange gains and losses can be divided two parts :( translation ) gains and losses

28、 and (transaction ) gains and losses.　 匯兌損益可分為兩部分：轉(zhuǎn)換的利得和損失，交易的利得和損失。 32. Under ( current rate ) method all foreign assets and liabilities translated at the current rate. But except for the items owner’s equity. 在（現(xiàn)行匯率）法下，所有的外匯資產(chǎn)及負債按現(xiàn)行匯率轉(zhuǎn)換。除了所有者權(quán)益項目。 33. Under (current rate ) method ,the

29、consolidated statements preserve the original financial statement relationships such as financial ratios. 在現(xiàn)行匯率法下，合并報表保存原始財務報表等財務比率的關(guān)系。 34. (monetary-nonmonetary ) method views monetary assets and liabilities exposed to exchange rate risk. (貨幣-非貨幣法)把貨幣資產(chǎn)和負債暴露看作匯率風險。 35.Under(temporal ) m

30、ethod, foreign currency balances at historical cost are translated at historical rates, and foreign currency balances at current cost or market value are translated at the current rate. 在時態(tài)法下，外幣余額按歷史成本在歷史匯率下轉(zhuǎn)換，而且在成本或市場價值下的當前外幣存款余額在當前的匯率下進行換算。 36.A subsidiary company perspective requires the (

31、 current rate ) translation method in order to preserve relationship exiting in the foreign currency statements. 在附屬公司的角度下，要求實行現(xiàn)行匯率交易法，為了保留在外幣報表中移除的關(guān)系。 37. General price level change refers to a movement in the prices of all goods and services in an economy on average. Positive price movement

32、 is termed ( inflation ). Negative price movement is called ( deflation ). 一般價格水平變化是指變動中的所有商品和服務的價格在經(jīng)濟中的平均數(shù)。正的價格變動被稱為（通貨膨脹）。負價格運動稱為（通貨緊縮）。 38 .Holding gain refers to the (increase) in the current cost of a nonmonetary asset. 持有收益是指在非貨幣性資產(chǎn)的現(xiàn)行成本中的（增加）額。 39. An excessive rate of inflation a

33、s when the general level of prices in an economy increases by more than 25 percent per annum is called( hyperinflation ). 在一般物價水平下增長超過每年百分之25的過度的膨脹率被稱為（通貨膨脹）。 40. Inflation is the increase in the general level of prices of all ( goods ) and (services ) in an economy. 通貨膨脹是指在經(jīng)濟中（產(chǎn)品）和（服務）物價總

34、水平的增加。 41. Accounting for the financial statement effects of general price-level changes is called the (Historical cost-constant purchasing power )model. 針對一般價格水平的變化對財務報表產(chǎn)生的影響的會計被稱為（歷史成本不變購買力）模型。 42. GPL is a cost ratio that compares the cost of a basket of goods in the current period with

35、the cost of that same basket in a (base or prior ) period. GPL是指當期一籃子貨物的成本與（基礎(chǔ)期或前期）一籃子貨物的成本相比較的一種成本比率 43. Purchasing power gain or loss is the difference between the net monetary items measured by (constant purchasing power currency) unit with the net monetary items measured by (nominal

36、currency) unit. 購買力損益是指（不變購買力貨幣）凈貨幣性項目的測量單位與（名義貨幣）凈貨幣性項目單位之間的差異。 44. Under general price level accounting, net income is the sum of the two numbers ,one is adjusted operating income ,the other is ( purchasing power gain or loss ). 在一般物價水平會計下，凈收入是調(diào)整后的(營業(yè)收入)與(購買力損益)兩個數(shù)字的總和。 45.Current cost

37、-based net income include two parts, one is (realized income,)the other is (unrealized holding gains. ) 目前基于成本的收入包括兩部分，一種是已實現(xiàn)收益，另一種是未實現(xiàn)持有收益。 46. At present, primary derivative financial instruments may be classified into following categories: (futures contract),(option contract),(forward contr

38、act )and (swap contract). 目前，衍生金融工具可分為以下類別：(期貨合約)，(期權(quán)合約)，(遠期合約)、(互換合約)。 47. The recognition of derivative financial instruments can be mainly divided into three phases: (initial recognition),(subsequent recognition) and (de- recognition). 衍生金融工具的識別主要可以分為三個階段：初始確認，后續(xù)確認和終止確認。 48. Account

39、ing for the financial statement effects of general price-level changes is called the( historical cost-constant purchasing power) model. Accounting for specific price changes is referred to as the (current cost )model 針對一般價格水平的變化對財務報表的影響的會計稱為（歷史成本不變購買力）模型。針對特定物價變動的會計被稱為（現(xiàn)行成本）模型。 49. Under the (

40、 European ) options , the buyer will make a choice at the end of time. Under the (American ) options , the buyer will make a choice before the end of time. 在（歐洲）期權(quán)，買方將在結(jié)束的時候做出選擇。在（美國）期權(quán)，買方將在時間結(jié)束前做出選擇。 50.( Exercise Price ) means the trading price of a option contract that both sides agreement.

41、(Exercise Value )is the profit get by the buyer. It is a intrinsic value of a option. （履行價值）是指期權(quán)合約的雙方協(xié)議交易價格。（鍛煉價值）是指買方得到的利潤。它是一種內(nèi)在的期權(quán)價值。 51.( Interest rate swap ) means the exchange of the debts which use the same currency at different interest rate. （利率互換）是指使用相同的貨幣在不同利率下的債務交換。 52. The t

42、hree types of hedging are:( fair value hedging),( cash flow hedging ) and hedging for a firm’s net investment of overseas operating . 套頭交易（也翻譯作對沖買賣）的三種類型是：（公允價值套期），（現(xiàn)金流量套期保值）和對境外經(jīng)營的公司凈投資的套頭交易。 53. (Tax neutrality) means that taxes have no effect on resource allocation decisions. If taxes in

43、fluence the allocation of resources ,the result will probably be less than optimal. （稅收中性）意味著稅收對資源配置的決策沒有影響。如果稅收影響資源的配置，結(jié)果可能是不理想的。 54.( Taxes equity) means that taxpayers who are similarly situated should pay the same tax （稅收公平）是指類似狀況的納稅人應繳納相同的稅 55. The government of the host country

44、levy taxes on the benefit from (dividend),( interest )and (royalty payments) that gained by foreign investor is called ( withholding tax ). 所在國的政府通過（股息），（利息）和（特許使用金）的利益行為征收稅金。特許使用金是由外國投資者獲得的被稱為（預提所得稅）。 56. The principles on the income from a foreign country Including (territorial) principle, (

45、person) principle and ( world ) principle. 在國外取得的收入原則包括（屬地）原則，（個人）原則和（世界）原則。 57. The method of avoidance of international double taxation usually consist of( tax deductions), (tax credit ), (tax exemption) and (bilateral tax treaties). 避免國際雙重征稅的方法通常包括（減稅），（稅收抵免），（免稅）和（雙邊稅收協(xié)定）。 58. There

46、are two basic tax administration systems in the world ,one is (classical ) system ,the other is(integrated) system. 世界上有兩種基本的稅收管理系統(tǒng)，一種是（經(jīng)典）系統(tǒng)，另一種是（綜合）系統(tǒng)。 59.The countries or areas those with few natural resources offer permanent tax inducements for a business. They are called(Tax havens). 那些缺

47、乏自然資源的國家或地區(qū)提供永久性稅收利誘，被稱為（避稅天堂）。 60.(Bilateral Tax treaties) refers to the agreements between countries on taxation of income and withholding taxes （雙邊稅收協(xié)定）是指對所得稅和預提稅的國家之間的協(xié)議 B. Choose the Correct Answer for Each Item Below 在下列各項中選擇正確的答案 1. In general ,which of the following items i

48、s not the basic characteristic of Fair Presentation Accounting?( d ) 一般來說，下列哪項不是公允列報會計的基本特征？ a. with a common law legal system b. shareholders as the principal source of finance. c. auditors exercise more judgment and auditing profession tends to be more development and self-regulated . d. t

49、he public sector is relatively more influential in standards setting. 公共部門在準則的制定方面是比較有影響力的。 2.In which country the financial accounting and taxation are separated? (b) 在哪個國家財務會計和稅收是分開的? a. Germany b. United Kingdom英國 c. Japan d. France 3. In general ,which of the following items is

50、not the basic characteristic of Legal Compliance Accounting? (c) 一般來說，下列哪項是不符合法律要求的會計的基本特征？ a. have a code law legal system b. rely heavily on banks and the governments as sources of finance. c. the private sector is relatively more influential in standards setting. 私人部門在準則的制定方面是比較有影響力的。

51、d. have a close linkage between financial and tax accounting. 4.In the chapter of” Comparative Accounting”, what are the three areas that we have compared? (abc) 在“比較會計”一章中，我們比較的是哪三個方面？ a. accounting regulation and enforcement b. financial reporting 會計監(jiān)管和執(zhí)法 財務

52、報告 c. accounting measurements. d. disclosure 會計計量 5.Which is the most important accounting regulation of France? (A) 哪個是法國最重要的會計監(jiān)管 a. PCG 《會計總方案》 b. Code de Commerce c. Accounting act d. Company Law 6. In France, which organization has real regulatory power.

53、 ( b) 在法國，哪個組織擁有真正的監(jiān)管權(quán)力。 a. CNC (National Accounting Board) b. CRC (Accounting Regulation Committee) CRC（會計監(jiān)管委員會） c. AMF (Financial Markets Authority) d. OEC (Institute of Public Accountants) 7.In which country the legal permit the professional account

54、ants on-the-job condition is the same as certified accountant. So, more than 85% certified accountants are the certified public auditor at the same time . (A) 在哪個國家法律許可的專業(yè)會計師的工作條件是和注冊會計師一樣的？所以，超過85%注冊會計師同時也是注冊公共審計師。 a. France 法國 b. Germany c. Japan d. Netherland 8.In France, besides

55、basic financial reporting such as balance sheet and income statement, large companies must also prepare documents relating to (AB ) 在法國，除了基本的財務報表，如資產(chǎn)負債表和損益表，大型公司也必須準備( )相關(guān)文件 a. the prevention of business bankruptcies b. social report 企業(yè)破產(chǎn)的預防 社會調(diào)查報告 c. cash flow st

56、atement d. selected quarterly data 9. A leading Japanese scholar refers to Japan Accounting regulation as a “triangular legal system”. Which one of the following is not belong to the system? ( D ) 領(lǐng)先的日本學者認為日本的會計監(jiān)管如同“三角法律體系”。以下哪一項不屬于這個體系？ a. Commercial Code b. Securi

57、ties and Exchange Law c. Corporate Income Tax Law d. Civil Law民法 10. In Japan, the financial statements and supporting schedules of small and medium-sized companies are subject to audit only by (a ). 在日本，財務報表和中小企業(yè)計劃只受到( )的審計。 a. Statutory Auditors 法定審計師 b. Independent Auditor c. Ente

58、rprise Examiner d. Book Examiner 11. In Japan, the financial statements of publicly held companies must be audited in accordance with the Securities and Exchange Law by ( ab ). 在日本，公眾持有的公司的財務報表必須通過（ ）按照證券交易法的規(guī)定被審計 a. Statutory Auditors b. Independent Auditor c. Enterprise Examiner d. Book Ex

59、aminer 法定審計師 獨立審計師 12. In Japan, ( A )do not need any particular professional qualifications and are employed by the company on a full-time basis. 在日本，（ ）不需要任何特定的專業(yè)資格，并由公司在全職的基礎(chǔ)上雇用。 a. Statutory Auditors b. Independent Auditor c. Enterprise Examiner d. Book Examiner 法定審計師 13. Wh

60、ich one of the following reporting is the unique to Japan? ( d ) 以下報告哪一個是日本獨有的？ a. balance sheet b. income statement c. cash flow statement d. proposal for appropriation of retained earnings 留存收益分配方案 14. (c ) is the important accounting regulation of Netherlands

61、. ( )是荷蘭重要的會計監(jiān)管 a. Commercial Code b. Tax Law c. Civil Code 民法典d. Securities and Exchange Law 15. The first country to develop an accountancy profession is ( c ). 第一個發(fā)展會計行業(yè)的國家是 a. France b. Germany c. United Kingdom 英國 d. United State 16. The “true and fair view” b

62、egin to appear first in ( c ) Companies Law (1948) “真實性與公允性”最早開始出現(xiàn)在（ ）的公司法（1948） a. France b. Germany c. United Kingdom 英國 d. United State 17.In Britain ,( b ) is empowered to issue accounting Standards. 在英國，（ ）被授權(quán)發(fā)布會計準則。 a. Financial Reporting Council b. Accounting Standards Bo

63、ard 會計準則委員會 c. Financial Reporting Review Panel d. Urgent Issues Task Force 18. Which one of the following foreign currency translation method belongs to single rate method( a ) 下列哪一個外幣折算方法屬于單匯率的方法 a. current rate method b. current-noncurrent method 現(xiàn)行匯率法 c. moneta

64、ry-nonmonetary method d. temporal method 19. what methods belong to Multiple rate methods.( bcd ) 什么樣的方法屬于多匯率的方法。 a. current rate method b. current-noncurrent method當前非流動法 c. monetary-nonmonetary method 貨幣-非貨幣法 d. temporal method 時態(tài)法 20.Under( D ) , forei

65、gn currency balances at historical cost are translated at historical rates, and foreign currency balances at current cost or market value are translated at the current rate. （ ）下，外幣余額按歷史成本在歷史匯率下轉(zhuǎn)換，并且外幣存款余額在當前成本或市場價值下進行匯率換算。 a. current rate method b. current-noncurrent method

66、c. monetary-nonmonetary method d. temporal method 時態(tài)法 21. ( c ) method views monetary assets and liabilities exposed to exchange rate risk. ( )方法把貨幣資產(chǎn)和負債暴露看作匯率風險。 a. Current rate method b. Current-noncurrent method c. Monetary-nonmonetary method 貨幣-非貨幣法 d. Temporal method 22 Under( bcd )method, depreciation, amortization charges at historical rates in effect when related assets are acquired. 當相關(guān)資產(chǎn)被收購時，在（ ）方法下，折舊、攤銷費用在歷史利率下生效。 a. current rate